Accounting for pensions 2007
1 August 2007

 
 

An annual report based on our survey of FTSE 100 company pension disclosures. The report analyses pension deficits and surpluses, longevity assumptions and how companies deal with pension risk. The survey is widely regarded as being the most authoritative review of the accounting standards that regulate accounting and disclosure of pensions information in company accounts.

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  • Gains from market movements - but mortality impact yet to come
  • Significant investment risk
  • Increases in life expectancy may absorb gains
  • Pension buy-out is now a viable option for some companies
  • The Pensions Regulator flexes its muscles
  • International